| Nodrum Ltd. | Information & communication | 2023 |
| Norman Elrick Ltd. | Administrative & support | 2003 |
| North Coast Coffee Ltd | Manufacturing | 2022 |
| North Coast Fuels Ltd | Administrative & support | 2020 |
| North Coast Glass Ltd | Manufacturing | 2022 |
| North Fencing & Construction Ltd | Construction | 2025 |
| North West Community BUS Association | Transport & logistics | 2012 |
| Northern Access Services Ltd. | Administrative & support | 2005 |
| Northern Investments Management Ltd. | Real estate | 2002 |
| Northern Investments Properties Ltd. | Real estate | 2002 |
| Northern Light Labs Ltd. | Wholesale & retail | 2024 |
| Nothing Limited | Information & communication | 2003 |
| Nyonyach Ltd | Administrative & support | 2018 |
| O'Hare Construction Services Ltd | Construction | 2020 |
| Offshore Services Highland Ltd | Administrative & support | 2014 |
| OIL & GAS Heating Services Ltd | Construction | 2019 |
| Old Cherry Studios Ltd | Information & communication | 2026 |
| Olek Roofing Ltd | Construction | 2013 |
| Outerson Services Limited | Administrative & support | 2014 |
| PA Fabrication Services Ltd | Construction | 2018 |
| Pallet Services (Highland) Ltd | Administrative & support | 2022 |
| Paws and Paper Ltd | Administrative & support | 2026 |
| Paynes Window Cleaning Ltd | Administrative & support | 2026 |
| Peiskos Ltd | Professional & scientific | 2025 |
| Peram Limited | Professional & scientific | 2007 |
| Pipers Coffee House Ltd | Hospitality | 2022 |
| Pipers Deli and Gifts Ltd | Wholesale & retail | 2026 |
| Pipoca Fitness Ltd | Arts & recreation | 2020 |
| Portmahomack Caravan Site Ltd | Hospitality | 2026 |
| Practical Land Management Ltd. | Administrative & support | 2009 |
| Premier Deer Management Ltd | Agriculture & fishing | 2024 |
| Private Water Scotland Ltd | Water & waste | 2024 |
| Professional Beauty Therapist Ltd. | Administrative & support | 2003 |
| Promatch Consultancy Limited | Administrative & support | 2025 |
| Provian Ltd | Real estate | 2020 |
| Psychological Therapy Solutions Ltd | Administrative & support | 2019 |
| Qucumber Audit Ltd | Other services | 2025 |
| R & E Hogg Ltd. | Wholesale & retail | 2008 |
| R Blackhall Engineering Services Ltd | Administrative & support | 2013 |
| R H Matheson Ltd | Construction | 2023 |
| R J & K Mackay Rigging Ltd | Mining & quarrying | 2013 |
| R M Aberdeen Limited | Professional & scientific | 2018 |
| R M Heating & Plumbing Services Ltd | Construction | 2019 |
| R Macleod & SON (Holdings) Limited | Professional & scientific | 2016 |
| R Macleod & SON Limited | Wholesale & retail | 2016 |
| R R S Electrical Ltd | Energy | 2018 |
| R-Fab Ltd | Professional & scientific | 2020 |
| R. S. C. Highland Limited | Construction | 2004 |
| R.D. Fraser Ltd. | Administrative & support | 2007 |
| Rachel Murray Ltd | Agriculture & fishing | 2020 |
| Railway Hotel (Tain) Limited | Hospitality | 1996 |
| Ravensrock Productions Limited | Information & communication | 2002 |
| RCC Management Ltd | Administrative & support | 2013 |
| Rcfm Project Management Ltd | Professional & scientific | 2022 |
| RDM Business Finance Limited | Financial services | 2017 |
| RDN Services Ltd | Professional & scientific | 2023 |
| Rebel Colony Ltd | Information & communication | 2017 |
| Red Catus Holdings Ltd | Financial services | 2019 |
| Reekie Knowes Ltd | Administrative & support | 2019 |
| Refreshment Rooms Ltd | Hospitality | 2019 |
| Remington Gift Shop Ltd | Wholesale & retail | 2025 |
| Renegade Vehicle Movements Limited | Transport & logistics | 2019 |
| Resilution Services Ltd | Construction | 2024 |
| RIG Project Management Ltd | Administrative & support | 2019 |
| River Lane Developments Ltd. | Construction | 2008 |
| Riverfield Joinery Ltd | Construction | 2019 |
| Riverport Limited | Professional & scientific | 2009 |
| Rj's Mobile Tyres Ltd | Wholesale & retail | 2026 |
| Rmcm Electrical Ltd | Construction | 2025 |
| RMT Welding & Fabrication Ltd. | Administrative & support | 2009 |
| RNM Access Ltd | Professional & scientific | 2010 |
| Robertson Blackburn & Company Limited | Hospitality | 1949 |
| Robertsons of Tain Limited | Administrative & support | 1964 |
| Romms Limited | Wholesale & retail | 2011 |
| Roms MOT Centre Ltd | Wholesale & retail | 2025 |
| Rope Tech Solutions Ltd | Administrative & support | 2011 |
| Ropes Access Scotland Limited | Construction | 2021 |
| Rosemount Technical Services Limited | Professional & scientific | 2018 |
| Ross-Shire Rope Access Ltd | Administrative & support | 2009 |
| Ross-Shire Services Ltd | Professional & scientific | 2010 |
| Rossfab Ltd | Construction | 2018 |
| RS Plating Ltd | Construction | 2017 |
| Ruby Homes 1 Ltd | Construction | 2026 |
| S & S Coghill Ltd | Hospitality | 2026 |
| S a Ross Services Ltd | Administrative & support | 2023 |
| S&H Joinery Ltd | Construction | 2023 |
| S. Allan Building Services Limited | Construction | 2023 |
| S. Mcadie Services Ltd | Professional & scientific | 2024 |
| S.P.L.F Welding Services Limited | Construction | 2025 |
| Sandattie Ltd | Professional & scientific | 2020 |
| Sandwood Fisheries Ltd | Agriculture & fishing | 2026 |
| Sangster Electrical Limited | Construction | 2002 |
| SB Ross Properties Ltd | Real estate | 2024 |
| Scaffold Solutions North Ltd | Construction | 2026 |
| Sciberscross Woodlands Limited | Agriculture & fishing | 2004 |
| Scotbore Drilling Services Limited | Construction | 2014 |
| Scott Farming Limited | Agriculture & fishing | 2013 |
| Scott Paton Ltd | Construction | 2015 |
| Sds-Rs Ltd | Administrative & support | 2017 |
| Seaboard Community Polytunnel Group Community Interest Company | Agriculture & fishing | 2022 |